- 11 - proceedings have been instituted or maintained by such taxpayer primarily for delay, or that the taxpayer's position in a proceeding is frivolous or groundless. A petition in the Tax Court is frivolous "if it is contrary to established law and unsupported by a reasoned, colorable argument for change in the law." Coleman v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986). At trial, petitioner quite frankly stated to the Court that his position was nothing more than an act of civil disobedience, and that, if enough people would come forward to absorb respondent's time, as well as the Court's time, with cases of this nature, perhaps Congress would change the income tax system. The Court is convinced that petitioner instituted these proceedings primarily for purposes of delay. Certainly, his contentions are frivolous. It is distressingly obvious that petitioner had no intention of obeying the internal revenue laws of this country, and that he deliberately wasted the time and energy of this Court as he frankly admitted. Moreover, it appears that petitioner intends to pursue similar tactics in the future, as well as encourage others to do so, until his grievances are heard by members of Congress. Petitioner is reminded that this Court is not a forum for expressing "soap-box" views condemning the unfairness of our Federal income tax laws or the system by which such laws are enforced.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011